If you move goods between the UK and countries in the EU, you need to follow new customs and tax rules.
Your business will be affected by the new rules if you:
- buy goods from an EU seller and bring them into the UK
- send goods you’ve sold to a buyer in an EU country
- haven’t exchanged money but need to move equipment that you use for your business, between the UK and the EU.
We understand this means a lot of changes are needed, and HMRC is here to help you in several ways.
You can now apply for the SME Brexit Support Fund. Smaller businesses can get up to £2,000 to pay for practical support. This includes training or professional advice to adjust to new customs, and VAT rules when trading with the EU.
What you need to do to keep your goods moving:
An overview of the actions you need to take now before you export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland. Key processes include – zero-rated VAT, customs declarations, using an intermediary as well as licences, certificates, and authorisations.
Customs Import Declarations:
If you import goods, you now need to make customs import declarations on controlled goods and all goods by the end of June. This webinar will help you understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, how to make them, and delayed import declarations.
Trader responsibilities when using an intermediary:
You now need to complete import or export declarations to trade goods with the EU. These are complex and a lot of businesses choose to use an intermediary to do these for them. This webinar explains your responsibilities as a trader if you choose to use an intermediary.
Importing: staged introduction of customs controls:
This webinar will walk you through the three stages of the new border controls introduced on 1 January 2021, and what actions you need to take for each stage.
You can also:
- Watch our videos on HMRC’s YouTube channel to familiarise yourself with the new customs processes and what you need to do before you trade goods with the EU
- Use the trader checklist to make sure you’re familiar with the new rules that affect you
- Use our updated guides to understand the new customs and VAT requirements when moving goods between the UK and EU countries
- Sign-up to the Trader Support Service if your client’s business is moving goods between GB and Northern Ireland and use their suite of educational products – including online training modules and webinars for support with the Northern Ireland Protocol
- Ask and get answers to specific questions about HMRC processes for importing or exporting, by visiting our customer forums
- Watch webinars and videos from other government departments to support you
- You can also sign up for our weekly email updates on News and information about importing and exporting with the EU, providing hints and tips for businesses like yours, getting used to the new rules for importing and exporting.
Protect yourself from scams
Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search ‘scams’ on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to firstname.lastname@example.org and texts to 60599.
Check out the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cybercrime.